[basic.lval] Xvalue don't always denote entities whose resources can be reused #3951
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Entities denoted by an xvalue can't always have their resources reused (i.e. inaccessible members, cv-qualification, etc.), and such entities generally have no guarantee as to when their lifetime will end. It's best we make this wording non-normative, and instead just say they are glvalue that denote objects/bit-fields and are not lvalues.
While this definition might sound circular, the value category of an expression is determined from the context in which it appears, not from the definition of what the value categories are.